Custom software development attracts service-tax or vat?

Hi,

I have few questions:

1. If a custom software is developed for an indian client (not a 'product' sale), does it attract service-tax or VAT?

2. What if the client is not in india?

3. Typically what all would come under software-consultancy that will be under service-tax?

4. Does providing manpower to a client asks for service-tax?

Thanks for your guidence.